https://www.taxtmi.com/caselaws?id=373898 The Tribunal partially allowed the appeals, overturning the orders passed by the CIT(A) except for specific issues. The AO's additions beyond the scope of the Section 263 order, including disallowances under Section 80-IB, interest on TDS, and Section 14A, were deemed invalid. The Tribunal emphasized the importance of confining reassessments to issues specified in the order to ensure validity. The additions of interest paid for late deposit of IDS, disallowance under Section 80IB, and addition under Section 14A were deleted as they exceeded the reassessment's scope. en-us Fri, 18 Jan 2019 00:00:00 +0530 Tue, 22 Jan 2019 08:05:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373898 The Tribunal partially allowed the appeals, overturning the orders passed by the CIT(A) except for specific issues. The AO's additions beyond the scope of the Section 263 order, including disallowances under Section 80-IB, interest on TDS, and Section 14A, were deemed invalid. The Tribunal emphasized the importance of confining reassessments to issues specified in the order to ensure validity. The additions of interest paid for late deposit of IDS, disallowance under Section 80IB, and addition under Section 14A were deleted as they exceeded the reassessment's scope. Case-Laws Income Tax Fri, 18 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373898